https://www.taxtmi.com/caselaws?id=289250 Cash allowance paid to a coparcener from the holder of an impartible estate is exempt if it is received in the capacity of a member of a Hindu undivided family. The income-tax scheme taxes income unless expressly excluded, and Section 14(1) protects sums received by a family member in that capacity. A person may remain a member of a joint Hindu family even where the estate is impartible and held by one member alone. The relevant enquiry is whether the payment is attributable to joint family property, and the burden is on the assessee to show that connection. On the stated facts, the allowance was treated as paid out of family income and not assessable in the assessee's hands. en-us Thu, 11 Apr 1935 00:00:00 +0530 Wed, 22 Jul 2020 12:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289250 Cash allowance paid to a coparcener from the holder of an impartible estate is exempt if it is received in the capacity of a member of a Hindu undivided family. The income-tax scheme taxes income unless expressly excluded, and Section 14(1) protects sums received by a family member in that capacity. A person may remain a member of a joint Hindu family even where the estate is impartible and held by one member alone. The relevant enquiry is whether the payment is attributable to joint family property, and the burden is on the assessee to show that connection. On the stated facts, the allowance was treated as paid out of family income and not assessable in the assessee's hands. Case-Laws Income Tax Thu, 11 Apr 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289250